Wednesday, March 18, 2020
Canadian Governments Fiscal Year
Canadian Government's Fiscal Year If youve ever dealt with publicly-traded companies or government entities, you know that they keep a different calendar for things such as quarterly earnings and budget reporting. In most cases (but not all), the fiscal year calendar they follow isnt the standard January 1 through December 31. For the purposes of bookkeeping and financial reporting, companies and governments in most countries follow whats known as a fiscal year. Simply put, a fiscal year is the financial year of an organization for accounting purposes. Its a 52-week period that doesnt end on Dec. 31. The fiscal year for most American companies, especially those listed on a public stock exchange, is typically July 1 to June 30. The calendar a company or organization follows is what determines how its taxes and expenditures are calculated by taxing bodies such as the Internal Revenue Service in the U.S. or the Canada Revenue Agency in Canada. Canadas Fiscal Year The fiscal year of the Canadian federal government and the countrys provincial and territory governments is April 1 to March 31, just like most other British commonwealths (and Britain itself). This is different than the tax year for Canadian citizens, however, which is the standard January 1 to December 31 calendar year. So if youre paying personal income taxes in Canada, youll follow the calendar year. There are some circumstances under which a Canadian business may request a change to its fiscal year calendar. This requires a written appeal to the Canada Revenue Service, and it cant be done just to get a particular tax advantage or for reasons of convenience. If youre seeking a change to your fiscal year, be prepared to explain why to the CRA. Heres an example of a potentially valid reason for changing a companys fiscal year: Joes Swimming Pool Supply and Repair Company operates 12 months out of the year, but he sells fewer swimming pools and does fewer maintenance calls in the winter than in the spring and summer. For Joe, it makes fiscal sense for him to operate on a fiscal year calendar that more closely aligns with the natural cycle of the business. Reasons for a Fiscal Year Calendar For companies that are legally required to have their financial returns audited, it may be more cost-effective to hire auditors and accountants at a slower time of year, when tax preparers are in lower demand. Thats not the only reason to follow an alternate calendar. For school districts, following a fiscal year that closely matches the school year (July 1 to June 30, for example) makes more sense than a calendar year that ends when the school year is barely half over. Retail businesses that see most of their revenue come in the form of holiday gift purchases may opt to include December and January in the same quarter for revenue reporting purposes, rather than letting December skew the entire years financial results.
Sunday, March 1, 2020
English Writing Dictations for Beginning Learners
English Writing Dictations for Beginning Learners English dictation provides writing practice for English-language learners. Listen to the phrases via the links in this article, then take a piece of paper, or use a writing program on your computer. Write or type what you hear. Listen as many times as necessary. Dictation helps your spelling, listening and understanding skills. Each of the following dictations focuses on a specific learning point. The dictations are for beginning-level learners and include five sentences in each dictation. Each sentence is read twice, giving you time to write what you hear. At a Hotel This dictation link will give you a chance to hear- and write- comon phrases used at hotels, such as: Can I make a reservation please? and Id like a double room with a shower. and Do you have any rooms available? Remember that you can hit the pause button to give yourself more time to write your answer. Introductions This section includes simple sentences like, Hello, my name is John. Im from New York. and English is a difficult language. As you know from your studies, this is certainly a very accurate statement. At a Government Agency These dictation sentences cover phrases youll find useful at a government agency- such as at a motor vehicles or Social Security office. The sentences cover topics such as filling out forms and standing in the correct line. Knowing the sentences on this topic can save you hours of potential aggravation. At the Restaurant These dictation sentences cover common phrases used in a restaurant, such as What would you like to have? and Id like a hamburger and a cup of coffee. If youre up for more practice on eatery terms, youll find them in these extra practice phrases. Present, Past and Comparisons In English, the present and past tense can take many grammatical forms, involving an array of confusing terms. You can memorize the grammatical forms, but its often easier to listen to a native speaker dictate phrases and sentences involving present and past tense events. Making comparisons can also be a difficult concept. Use the following links to practice such sentences as: I started work in October last year and Peter is playing the piano at the moment. Now- sentences that describe things happening at the momentPast events- sentences with the simple past tense to describe things that happened in the pastComparisons- sentences comparing two things or people Other Topics The more practice you can get listening to and writing American-English phrases the better. Buying or choosing clothing, describing habits, giving directions, and even buying souvenirs can be difficult unless you know a few basic phrases that cover these issues. To help you, these practice dictation sentences cover topics including: Clothing- common phrases related to shopping for clothesHabits- sentences that express daily habits and routinesMy town- phrases regarding your communityWork- sentences about daily routines at workDirections- common phrases used when asking for and giving directionsQuestions- a variety of simple questions in different tensesSouvenirs- common phrases used when shopping for souvenirs
Friday, February 14, 2020
The Suffrage of women through the 1800s-1900s Research Paper
The Suffrage of women through the 1800s-1900s - Research Paper Example The delicacy of women was overemphasized and their abilities to play a significant role in the development and progress of the society were underestimated. Since they were considered to be in need of help, support and care, they were not offered a chance to work and support their family. They had been mistreated in a number of ways for a long period of time. They were suppressed to the extent that they were not allowed to cast their vote to represent their opinion in the political elections. Circumstances continued to remain like this until the 20th century when the women’s rights to cast their vote were finally recognized in different parts of the world after a series of events of struggle made by the women of that period. (www.wic.org, 1995). Not only that, the 20th century brought a large number of other opportunities for the women which they had been longing for so long over the past centuries, which included and were not limited to educational and work related opportuniti es. This paper aims at analyzing the history of efforts women have made to get their rights acknowledged world wide in the 19th and the 20th century with special reference to the American Suffrage Movement. â€Å"Women of the 19th and 20th century are pioneers in the international recognition of gender equality and women’s rights†. In ancient periods, women were considered as the fundamental cause of various evils that existed in the ancient societies. Women were largely recognized as inferior to men, both physically and emotionally. And this concept was not confined to any particular country. Instead, women were looked down at nearly all over the world. This is evident from the Greek myth, according to which a woman named Pandora opened a box that brought sadness and diseases for the men. (Gupta, 2010). In India, women were burnt alive together with the dead-body of their husbands as per the Hindu customs. If left alive, they were
Saturday, February 1, 2020
Critically discuss the extend to which formal strategic may be Essay
Critically discuss the extend to which formal strategic may be considered to be the key to effective business process management in hospitality SME'S - Essay Example According to Tangen (2004) , this suggests poor organisational configuration, which is detrimental to sustained competitive advantage. Configuration is defined as â€Å"making choices about what a company will do and how it will do it, and†¦ensuring that the things a company does reinforce each other†. They argue that the lack of a focused competitive strategy is one of the key causes of poor organisational configuration. However, the problem of organisational configuration is not just restricted to understanding markets, with poor configuration being found in a number of key areas, including hospitality SMEs’ relationships with their customers, which are fraught with uncertainty. There is an acknowledged advantage in that small firms are closer to the customer, enabling more personal relationships to develop (Crook , 2003). However, this is tempered by the danger that having a limited customer base (Gray, 2005) facilitates the development of deferential supplier–customer relationships. Research by Harrison (2003) concludes that, apart from those firms which operate only in very low profit or niche markets, hospitality SMEs are consistently found to be subservient to their larger counterparts. This view is supported by Wong (2005) who suggest that hospitality SMEs have a lack of control over their futures because of demands made by stronger customers throughout the supply chain. An addi tional burden is a lack of power to leverage payment of debts from these customers, as noted by (Okumus, 2003), who point out that many smaller firms are â€Å"afraid to press customers too hard for payment for fear of loss of future business†. It is this scenario which most severely affects hospitality SMEs as their limited resources cannot cope with the fluctuations in cash flow that late payment inevitably brings. The overall effect of the fiercely competitive environment in which hospitality SMEs operate is that, very often, strategic planning becomes a seemingly
Friday, January 24, 2020
Resume :: essays research papers
OBJECTIVE:               Motivated, a proven performer in retail sales management and operations for multiple industries. Record-setting sales leader skilled in coaching best practices and maximizing profits. Fast-track career progression and history of repeated rewards. Committed to providing an atmosphere of exceptional employee morale and impeccable customer service. Dedicated to achieving sales targets while providing excellent customer service. EXPERIENCE:          10/1999 - Present Footlocker Inc. Dearborn, MI                     Assistant Manager Manage day-to-day activities of sales floor with 1.9 million inventory and drive sales forward. Taking on responsibilities such as manager duties, open and closing procedures, dealing with prospective customers, sales, and handling merchandise. Also capable of scheduling for entire staff, meeting daily and monthly gains and goals, training other employees, hiring, supervising, dealing with an high quantity of inventory daily and also taking care of excessive paperwork daily. Selected contributions:                     *Store was ranked the #1 high volume store in entire league *Had contribulate in making the store a 1.9 million-dollar store for the entire year of 2004                     5/2003 - 9/2003 Kraft General Foods Battle Creek, MI Factory Worker Had the experience to work in a factory doing jobs such as cleaning and running machinery. (Summer help only) 5/2000 - 5/2003 Allstate Insurance Battle Creek, MI Secretary Dealing with Insurance and having responsilibilites such as taking payments, getting claims and quotes for insurance, answering phones, typing, filing, and greeting customers.                                    EDUCATION:          9/2001 - Present Wayne State University Detroit, MI                     Pharmacy Major/Business Admin. Minor Focus on getting my Bachelor’s Degree in pharmacy. Later, go to graduate school and receive my Ph. D. Degree in pharmacy also. Also, working on getting my Associate’s Degree in Business Administration. 9/1997 - 6/2001 Battle Creek Central High School Battle Creek, MI A diploma received with general studies KEY SKILLS:          Merchandising, Service/Sales Incentive Programs, Strategic Planning, Record-Setting Retail Sales Growth, Fiscal Management, Loss Prevention Initiatives, Motivational Training, Supervision, Cost Control Strategies, and Customer service skills.
Thursday, January 16, 2020
The Issue and History of Illiteracy Among African Americans
The Issue And History Of Illiteracy Among African Americans Becca White Writing 123 Instructor Sydney Darby 27 May 2008 Illiteracy is a growing issue in America. The U. S. Department of Education funded the National Adult Literacy Survey (NALS) in 1992 that estimates over 90 million Americans fall well below an eight grade literacy level (Rome, 2004, pp. 84). Nowhere is this tragedy more prevalent than among the impoverished African Americans. Illiteracy has always been higher among African Americans now the gap is growing even wider due to a verity of reasons.According to the National Assessment of Adult Literacy Prison Survey (2003), the number one deterrent to becoming a criminal is having the ability to read past the eighth grade, and the number one preventive for an inmate becoming a repeat offender is to educate in literacy past the eighth grade level. â€Å"Today, the definition of literacy is based on what is called functional literacy. That is, someone is literate if they a re able to function properly within society,†(Roman, 2004, pp. 81).This definition can cover a variety of skills not only reading and writing but also the skills required to process general information from one’s surroundings (Roman, 2004, pp. 81). To truly begin to understand the issues surrounding illiteracy among African Americans you have to go back to the beginning. America saw 7. 7 million slaves imported from Africa between 1492-1820 more than half the imports of slaves took place from 1700-1800 (Foner, 2006, pp. 112). By the 1830’s laws were in place to make the education of slaves illegal, thus only 10% of slaves were literate (Foner, 2006, pp. 48). At the time slavery ended only about 10% of the African American population could read and do sums – A vitally important ability in a Jim Crow society. Jim Crowism came to embody the laws, customs, and policies of segregation (Foner, 2006, pp. 310), but more importantly the post civil war ‘separ ate but not equal’ mentality. The phrase from Brent Staples (2006) article, ‘Why Slave-Era Barriers to Black Literacy Still Matter,’ caught my attention as he wrote, â€Å"literacy was a form of social capital that could be passed from one generation to the next. While post Civil War America moved toward the 1880’s laws were passed in the South making it legal to arrest any unemployed African American and the penalties for petty crimes were vastly increased the punishment all were sentenced to labor camps (Foner, 2006, pp. 557). Labor camps it appears were created for forced labor pools; this is also the first large influx of African Americans into the penal system. African Americans were barred from Unions, participation in Democracy, and from skilled employment.Further more men and women were desperately poor and unaffected by the laws regulating hours and conditions that labor was under (Foner, 2006, pp. 645). On the eve of World War I, 90% of African Americans still lived in the South, barred from all but the most menial, unskilled, labor and paid the lowest wages. Many African American women had to work outside the home in order to help the family survive (Foner, 2006, pp. 650). During WWI mass migration of more than 1 million African Americans took place out of the South and into the Northern ghettos of New York, Detroit, Chicago, Buffalo, and Trenton (Foner, 2006, pp. 85). Industrialization, thousands of jobs had opened in the North and many African Americans were looking for a chance at living wages, for their children to go to school, and escape the constant fear of lynching (Foner, 2006, pp. 685). The last to enter the workforce of the industrialized jobs they were the first to lose them as the economy slumped. Now instead of being confined in the deep Southern countryside the impoverished African Americans were in ghettos across America’s industrialized cities.The 1980’s witnessed the deindustrialization of Northern cities as thousands of African Americans lost jobs as factories closed across the Nation. The national unemployment rate of 1981 was 8. 9% but African Americans exceeded more than 20% of the total unemployment due in part to the inability to transition over to more technical jobs due to poorer education. The eighties saw African American males fall further than any other group in terms of wages and jobs (Foner, 2006, pp. 920).The eighties also saw the War on Drugs begin with new sentencing laws making prison sentences longer and harsher for possession of much smaller quantities of crack and cocaine (Foner, 2006, pp. 951). With the waning of the crack epidemic, crime rates dropped across the country however prison population are still on the rise (Foner, 2006, pp. 951). In 2000, over 2 million men were in prison with approximately 4. 2 million more on parole, or probation, convict labor is now in use again in several States (Foner, 2006, pp. 951).Among prison inmates, Africa n American men make up more than 70%, and represents only 6% of the total US population. The common thread is most of the black inmates cannot read, they also are less educated than their fathers had been (Nealy, 2008, pp. 21). It is estimated that as much as 70% of inmates are illiterate, and that 40-70% have not finished a GED or high school program (Drakeford, 2002, pp. 139). The cost according to the Federal Bureau of Prisons (2001) was $22,632 per inmate per year or $62. 01 per day. The total population under correctional supervision includes more than 7 million people, or about 3. percent of all US adults (Western, 2007, pp. 512). Research has shown that literacy is directly linked to lower crime rates, and that intensive education programs implemented in prisons drastically lowered recidivism rates of inmates after release (Drakeford, 2002, pp. 139). The cost of incarceration is on the rise along with prison populations it seems that Nationally we are drawing ever closer to a crisis point where the issuers of illiteracy among the African Americas especially will need to be addressed and handled appropriately.In all the research and history I covered that goes into the issue of illiteracy what has yet to address is why illiteracy is such a persistent issue among the African American males. The closest explanation comes not from a research paper but from an article by Orlando Patterson (2006), titled ‘A Poverty of the Mind,’ where the author claims in interviews with young African Americans the heart of the issue lies in the â€Å"cool-pose culture†of the young males trying to live a life of parties, drugs, hanging with the homies, sexual relations, and just trying to looking cool becomes a way of life (pp. A). This is only a partial explanation but in searching through studies statistics, and the history of illiteracy among African Americans I’ve found the issue is as tangled as my balls of yarn. Illiteracy is an issue among A frican Americans especially prevalent among the prison population. Literacy is a key to unlocking the door to a crime free life for ex-cons. As to illiteracy being the cause of higher crime rates of that I have not seen any evidence for or against even though studies and research point to illiteracy being a strong indicator to future criminal activity it is not an absolute.Whether the issue of illiteracy will begin to be addressed in K-12 grade, or once a young man has become incarcerated is questionable. It appears that no matter what the answer the solutions will require support from all areas of the community in order to be successful in addressing the issue in its entirety. References Drakeford, W. (2002). The Impact of an Intensive Program to Increase the Literacy Skills of Youth Confined to Juvenile Corrections. Journal of Correctional Education, Vol. 53 Issue 4, p139-144, 6p. Retrieved April 17, 2008. from http://web. ebscohost. com Foner, E. (2006). Give ME Liberty! An Ameri can History.New York: W. W Norton & Company Ltd. Literacy Behind Bars: Results From the 2003 National Assessment of Adult Literacy Prison Survey, http://nces. ed. gov/pubsearch/pubsinfo. asp? pubid=2007473 Nealy, M. J. (2008). BLACK MEN LEFT OUT AND LOCKED UP. Diverse: Issues in Higher Education. Vol. 24 Issue 26, p20-22, 3p. Retrieved April 17, 2008. from http://web. ebscohost. com Patterson, O. (2006, March 26) A Poverty of the Mind. New York Times. Retrieved April 17, 2008, from http://www. nytimes. com Roman, S. ( 2004). ILLITERACY AND OLDER ADULTS: INDIVIDUAL AND SOCIETAL IMPLICATIONS. Educational Gerontology. Vol. 0 Issue 2, p79-93, 15p. . Retrieved April 17, 2008 from http://web. ebscohost. com Staples, B. (2006, January 1). Why Slave-Era Barriers to Black Literacy Still Matter. New York Times. Retrieved April 17, 2008, from http://www. nytimes. com U. S. Department of Justice (2001) Federal Bureau of Prisons, Office of Justice Programs, Bureau of Justice Statistics, Special Report. Retrieved May 15, 2008. http://www. ojp. usdoj. gov/bjs/pub/ascii/spe01. txt Western, B. (2007). Mass Imprisonment and Economic Inequality. Social Research, Vol. 74 Issue 2, p509-532, 24p. Retrieved April 17, 2008 from http://web. ebscohost. com
Wednesday, January 8, 2020
Persuasive Advertising - 889 Words
As stated in this statement marketing is often understood to make people buy things that they don’t need, want and can’t afford. Marketing does take a big part in why people buy things, but the one thing that it doesn’t do is force people to buy a product. In fact, it is illegal for salespeople to mislead people into buying a product or service. I am going to focus on the advertising in marketing as the amount a product is advertised in the media is going to drive and individual to make a purchase. What one person needs, another person doesn’t, but if a person needs a certain product they are going to buy it whatever the cost or how much it is advertised. It is unfair to say marketing is all to blame, the individual’s personality and†¦show more content†¦On the other hand sales promotions can save consumer a lot of money if they buy products in bulk whilst the product is on promotion such as offers like 3 bottles of wine for  £10 with a long life. Shock appeal is often used in the hair and beauty industry to advertise their new product on the market. These companies portray how nice a product looks on a model when in fact the products won’t look the same on most consumers. Companies advertise their product as the best on the market, showing how good it looks on a glamorous model used. One thing the company doesn’t advertise, for example when a company is advertising mascara is that the model will be wearing false eyelash inserts thus making the public buy the mascara thinking their natural eyelashes will look as fabulous by using this product. Big brands use celebrities to promote their products which will see an increase in sales through people buying the product following their celebrity idol. This could be seen as unethical as it’s making the public buy a product they don’t necessarily need but think it must be good if a certain celebrity is using the product. L’Oreal uses shock appeal an d celebrity endorsement to maximise their sales. Cheryl Cole a very popular celebrity was used in a television advert and actually appeared on the can of volumising hairspray. AimedShow MoreRelatedThe Ethics Of Persuasive Advertising1278 Words  | 6 PagesEthics of Persuasive Advertising Each day we are bombarded with advertisements from a plethora of corporations in every waking moment of our lives. Advertising agencies have become so advanced at what they do, that often times we may not even realize we are being advertised a product. This raises an interesting ethical dilemma over a certain type of advertising: persuasive advertising. Philosophers, economists, and business professionals have debated over whether or not persuasive advertising is anRead MoreAdvertising Persuasive Paper1661 Words  | 7 PagesThe reality of advertising is right under our noses and in front of our eyes. 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